A-Z index

FBT exemptions

FBT changes for employees - Salary packaged meal and other entertainment benefits
Information for employees about changes to the fringe benefits tax treatment of salary packaged meal and other entertainment benefits.
FBT changes to salary packaged meal and other entertainment benefits
Information for employers about changes to the fringe benefits tax treatment of salary packaged meal entertainment and entertainment facility leasing expense benefits.
FBT exempt benefits
A number of benefits are exempt from fringe benefits tax including certain benefits provided by religious institutions and benefits provided by international organisations and public benevolent institutions.
FBT exemption for fly-in-fly-out arrangements
Document contains the Commissioner's assessment of overseas locations as remote or non-remote for FBT purposes
FBT exemptions and concessions
Some benefits are exempt from FBT or receive concessional treatment. Specific exemptions and concessions apply to some non-profit organisations.